Chan Li

Chan Li is the C.A. Scupin Professor of Accounting at the University of Kansas School of Business. She holds a Ph.D. in Accounting from the University of Kansas, an M.S. in Management Information Systems from the University of Akron, and a B.A. in Business English from Sichuan International Studies University, China. Prior to joining KU, she was a tenured professor at the University of Pittsburgh.

Her research focuses on archival auditing, including the economic consequences of auditing, regulatory impacts on audit environments, auditor judgment, and audit quality. Key areas of interest include internal controls, SOX compliance, and the effects of audit regulations on financial reporting. She has published over 30 articles in top journals such as The Accounting Review, Journal of Accounting Research, and Journal of Accounting and Economics.

Teaching interests include Accounting Information Systems, Financial Accounting, and Auditing. Her recent work explores topics like PCAOB inspection deficiencies, auditor experience with distressed clients, and the role of internal control audits in operational efficiency. She has also investigated ESG rating activities by accounting firms and the implications of foreign component auditors on financial reporting quality.

Her research consistently addresses regulatory challenges and their implications for audit quality, corporate governance, and financial transparency. Chan Li’s contributions span theoretical and applied dimensions of auditing, with a focus on bridging academic insights with practical audit practices.